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Comprehensive Plan Capital Improvements Element • Mobile Home License Tax An annual license tax is levied on all mobile homes and park trailers, and on all travel trailers and fifth -wheel trailers exceeding thirty-five feet in body length. The license taxes, ranging from $20 to $80 depending on body length, are collected in lieu of ad valorem taxes. The taxes are collected by the county tax collectors and remitted to the Department of Highway Safety and Motor Vehicles. From each license, two deductions are made. The first is a deduction of $1.50 by the Department of Highway Safety and Motor Vehicles with proceeds deposited into the State General Revenue Fund. The second is a deduction of $1.00 with proceeds deposited into the Florida Mobile Home Relocation Trust Fund. The remaining balance is deposited into the License Tax Collection Trust Fund for distribution to units of local government. A county government is eligible to receive proceeds from this tax if taxable mobile home units are located in its unincorporated area. An authorized use of the proceeds is not specified in the current law. Figure 6.15: Mobile Home License Tax Revenue $160 $tas $140 $120 $ q5 $ p5 $ p5 $105 $100 $80 -- $60 $40 $20 $- 2004 2005 2006 2007 2008 2009 e Revenue (in thousands) Source: Indian River County Finance Department Table 6.1 shows that funds received through the mobile home license tax represented 0.05% of all revenue received by Indian River County in FY 2008/09. Figure 6.15 shows that, over the last five fiscal years, mobile home license tax revenue received by Indian River County remained the same. • Various Grants Table 6.1 shows that funds received in the form of state grants represented 5.48% of funds received by the county in FY 2008/09. State grant funds received by the county in FY 2008/09 originated from the State of Florida Department of Community Affairs, the Florida Housing Finance Agency, the State of Florida Department of Environmental Protection, the State of Florida Department of State Division of Library Services, the State of Florida Department of Transportation, the State of Florida Fish and Wildlife Conservation Commission, the State of Florida Department of Revenue, the Department of Health, the Department of Law Enforcement, and the Department of Agriculture and Consumer Services. Community Development Department Indian River County Supplement #_; Adopted November _, 2010, Ordinance 2010-_ 17